| In the 21st century, tourism industry becomes one of industries with biggest speed and scale of growth in the world. In China, tourism industry is growing more and more important to the national economy. But there exist problems of excessive utilization and inadequate utilization in the development and management of tourism resource. It is a new subject faced by current economic theory and tourism practice that how to find an effective economic mechanism and benefit lever to restraint and regulate economic behavior of owners, producers and consumers so as to realize effective allocation and sound cycle of resources. The dissertation introduces"tourism resource capitalization"—an idea and method of tourism resource management which oriented to sustainable development, based on value and profitability and aimed at improving efficiency. This idea and method analyzes property right relationships, currency value and cash condition of tourism resource, as well as accounting confirmation and accounting measurement, tries to indicate and master basic economic laws of effective allocation and sound cycle of tourism resource.The dissertation first studies prerequisite foundation—tourism resource property right definition. Because ownership of property right of collective, private and corporation is clear, the dissertation mainly studies property right relationship of natural tourism resource and humanity tourism resource which are state-owned. As this tourism resource has the feature of external economy and corporate, the management must insist on principles of"ownership unified, management right unitized and operation right personification". The tourism resource can be classified into public tourism resource, profit-making tourism resource and semi-profit-making tourism resources, using marketization index evaluation model to differentiate marketization degree of tourism resource object.Based on the foundation, the value of all kinds of tourism resource can be evaluated. The study shows that, tourism resource has value, utility is the core of tourism resource and labor value is an important component of tourism resource. Public tourism resource only has tourism value, profit-making and semi-profit-making tourism resource not only has tourism value, also has management right value. After evaluation, it can be determined that in 2008 tourism value of Huaguoshan Scenic Spot was 2810 million Yuan, Liandao Scenic Spot was 1510 million Yuan, Yuwan Scenic Spot was 140 million Yuan, Kongwangshan Scenic Spot was 30.20 million Yuan, Hot Spring Scenic Spot was 130 million Yuan. Evaluated with improved income method, it can be determined that management right value with 30 years period, in 2009, Huaguoshan Scenic Spot is 1195 million Yuan, Liandao Scenic Spot is 524 million Yuan, Yuwan Scenic Spot is 61.31 million Yuan, Kongwangshan Scenic Spot is 314 million Yuan. In the next, the dissertation studies the key of tourism resource capitalization—tourism resource market allocation mechanism. The first, the efficiency of property right allocation of tourism resource is analyzed with relevant economic theories and conclusions are: the best property right allocation is that ownership of tourism belongs to the government; management right belongs to enterprises (private ownership) in the reality. The second, price influence factors and basic procedures of management right are discussed. The third, some cases are listed to indicate the viewpoints.In the end, the dissertation studies accounting confirmation and accounting measurement of tourism resource capitalization. The study thinks that, only when tourism resource capitalization is implemented in the financial accounting system of enterprises, it is really completed. The accounting confirmation and measurement of tourism capitalization includes two parts: assets confirmation and cost confirmation. Because tourism resource is closely related with the environment, cost confirmation should fully consider environmental factors.
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